CPDStore

Code of Practice 9 (COP9) is a civil investigation tool used by HMRC in cases where there has been deliberate behaviour (or fraud) on the part of the taxpayer and HMRC have taken the decision to offer the opportunity of a civil settlement instead of a criminal prosecution. COP9 investigations cover a time frame of up to 20 years and will look at all aspects of a taxpayer’s affairs that may have brought about a loss of tax.
 
 This session will provide a useful overview of COP9, recent changes in HMRC practice, and how to identify a case that might be suitable to apply to HMRC for COP9.

In this webinar Nick Davies will cover the following topics:

• COP9 – Background, overview and the recent changes.
• What does it mean when HMRC offer COP9?
• When to consider making a voluntary application for COP9
• Working the case – potential pitfalls
• What happens when the case is concluded

By attending this session, you will gain a good overall understanding of COP9, how the investigations operate in practice, and how to ensure the best outcome for the taxpayer.

The session will be of most interest to any tax advisers and accountants in practice.

Course level: Intermediate / Need to know